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GST Return Filing

What is GST return filing

A return is a record or a document containing the information regarding the income of the taxpayer which has to be filed with the taxation authority.

This return is used by the taxation authority to calculate the tax liability of a particular taxpayer who falls under GST criteria.

As per the GST laws, when any business annual turnover exceeds 40 lakh rupees, the business complete GST registration.

After GST registration the taxpayer needs to complete the GST filing process periodically or monthly.

Under GST, an enrolled merchant needs to document GST restores that include.

Who is required to file GST returns

In the GST, any standard business needs to file quarterly, monthly or yearly return. There are in all 26 returns in a year.

The magnificence of the framework is that one needs to physically enter details of one month to month return – GSTR-1. The other return GSTR 3B will get auto-populated by getting data from GSTR-1 recorded by you.

All entrepreneurs and merchants who have enlisted under the GST act must record GST returns as per the idea of their business or exchanges.

Regular business holders.

Business under the Composition Scheme.

Amendments and Corrections in GST registration and filing.

Auto-drafted Returns.

Types of GST return

GST return form are of 11 types GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11.


Assessment form for outward supplies made (contains the subtleties of the interstate just as intrastate B2B and B2C deals including buys under turn around charge and entomb state stock exchanges made amid the duty time frame).


Month to month return for internal supplies got (contains citizen data, time of return and last receipt level buy data identified with the expense time frame, recorded independently for products and ventures).


Merged month to month government form (contains The citizen's fundamental data (name, GSTIN, and so on), period to which the arrival relates, turnover subtleties, last total dimension internal and outward supply subtleties, impose obligation under CGST, SGST, IGST, and extra assessment (+1\% charge), insights regarding your ITC, money, and risk records, subtleties of different installments, for example, premiums, punishments, and expenses).


GSTR 4 is to be filed by the taxpayer who is registered under Composition Scheme, Composition scheme has to be filed quarterly.


Non - resident taxpayers are liable to file GSTR 5, It is a monthly return done by the taxpayers who are residing overseas and handles the business from the outer countries.


An Input service provider has to file GSTR 6 on monthly basis.

Input service distributor (ISD) is a business which receives invoices for services used by its branches. It distributes the tax paid, to such branches on a proportional basis by issuing an ISD invoice.


GSTR 7 is to be filed by the authorities who deduct tax at source.


GSTR 8 is filed by the e-commerce operator and the amount of tax collected. It is a monthly return which is needed to be filled by the taxpayers.


Annual Return for a Normal Taxpayer. GSTR 9 is segregated in 4 different types GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.

GSTR 9 is to be filed by regular taxpayers, GSTR 9A should be filed by taxpayers registered under Composition scheme, GSTR 9B by the E-commerce operators, GSTR 9C should be filed by the taxpayers whose annual turnover exceeds 2 crores rupees.


GSTR 10 should be filed if the GST registration is rejected, canceled or surrendered.


The person or the authority holding a UIN (Unique Identification Number) has to file GSTR 11.

GST return filing should be done by every taxpayer who falls under GST criteria. GSTR filing should be done before a specific due date. In case the taxpayer fails to do so, he will have to pay heavy penalties for not filing the details on time.

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